The IRS has released a Continuous Use Format version of Form 1099-NEC to be used beginning in Tax Year 2022 and forward. This form is used for reporting nonemployment compensation paid to payees. Few changes were made other than those necessary to convert the form to continuous use format. Some minor wording changes were made to the on-form instructions but no substantive changes were made to the form or instructions.
To view the continuous use form, click here.
To view the instructions for Forms 1099-MISC and 1099-NEC, click here.
